A bill for an act relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions.

Summary

The bill lets members of Iowa’s General Assembly subtract mileage costs they incur while performing constituent services from their individual income tax, using the same per‑mile rate set for other state expenses. It excludes travel on legislative days during regular or special sessions and any mileage tied to campaign activities. The deduction would apply retroactively to tax years beginning on or after Jan. 1, 2026.

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